Argentina transfer pricing documentation guide
February 11, 2009
Diego Etchepare, Juan Carlos Ferreiro and Violeta Maresca, PricewaterhouseCoopers
While regulations covering transfer pricing between related companies have existed in Argentina since 1932 (article 8 of the income tax law), it was on December 30 1998 when the law number 25063 formalised the need for companies to prove that their transactions with foreign related companies are governed by the principle of arm's length.
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